在每年分布的上市公司年报中，总有一些公司的某些会计事项被注册会计师出具保留意见或说明意见，其中大多数涉及到利润操纵问题。何谓利润操纵，很难对其进行准确定义，一般认为，只要上市公司违反会计核算的有关规定或采取其他非正常手段通过增加或减少损益类科目来人为抬高 In the annual report of listed companies distributed each year, there are always certain accounting matters of some companies issued by CPAs with reserved opinions or explanations, most of which involve the issue of profit manipulation. What is profit manipulation, it is difficult to accurately define it, generally believed that, as long as listed companies in violation of accounting rules or other non-normal means to increase or decrease profit and loss account to artificially raise